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ACCOUNTING - Mihaylo College of Business and Economics


									                                                  Mihaylo - Department of Accounting                                              Spring 2012

                        Department of
                              ACCOUNTING                                                                                              Spring 2012
                          Mihaylo College of Business and Economics                            Cal State Fullerton

 From the Chair . . .

                                                                                                                                       Mihaylo Hall
Dear Alumni and Friends:                         The accounting programs at Cal State Fuller-       nationally and internationally.
                                                 ton remain the first choice for many students,     With such an outstanding group of students and
                                                 locally, nationally, and internationally because   faculty, and with continued generous support
Spring semester has been very productive         of the quality of instruction, resources, and
for faculty and exciting and rewarding for                                                          from loyal alumni and the community, the fu-
                                                 commitment to student success. Therefore, we       ture of accounting education at Cal State Fuller-
students. This academic year has been one        are fortunate to attract quality students, and
of the most successful periods for the accep-                                                       ton is indeed exciting and promising.
                                                 our dual accreditation assures a cutting edge
tance of faculty research for publication in     accounting curriculum and highly qualified
highly respected academic and practitioner       faculty. The Spring Department of Account-
journals. Our students experienced new           ing enrollment highlights are:
methods of delivery in some classes. The
Principles classes are in the second semester
                                                   1,100 undergraduate accounting majors
                                                      in the third and fourth year.
                                                                                                      New KPMG Professorship
of combining classroom lectures with small         150 undergraduate students in our joint
group case sessions. This new design in-                                                              The Department of Accounting is pleased to
                                                      emphasis programs with Finance and
creases the students’ abilities to achieve                                                            announce the receipt of the new KPMG
                                                      Information Systems and Decision
critical thinking skills and to work in teams.        Sciences (ISDS).                                Professorship.
Mr. Hoffman and Mr. Hatton have taken the          Over 200 graduate students in the MS              The partners’ and the firm’s gift allows the
lead in designing and implementing the new             Accounting and MS Tax programs.
format. They’ve spent much time in the                                                                Department to continue to recognize our out-
summer and during the year to assure the         Our goal is to be recognized as the leading          standing faculty each year through the Faculty
courses have the technical requirements as       accounting program in Southern California            Professorship award program. The Spring
well as the content for the lectures and         and have national acclaim as well. To this           2012 recipient is Dr. Jianxin “James” Gong
cases. The Accounting Information classes        end, we have just completed a very rigorous          for his outstanding research and teaching.
are trying a module approach to teaching the     Strategic Planning program with accounting
many components of the class. Dr. Gerry          faculty, representatives of the two student          By providing this resource, KPMG is instru-
Grant and Dr. Wei Jiang are team teaching        organizations, the Accounting Advisory Board         mental in helping us attract and retain the
five sections of this course. Students have      and Department staff participating in a three-       most qualified faculty. In turn, students gain
had very positive reactions to this split in-    day planning process with intervening com-           access to the best professors and can become
struction. The benefits of the extra effort      mittee meetings. We will assure that our stu-        the highly successful professionals that
and dedication of these instructors are giv-     dents are ready to meet the challenges of the        KPMG and all firms need to recruit and hire.
ing students a competitive edge in the job       changing accounting profession and will be-
market.                                          come leaders in the Orange County area as
                                                 well as all Southern California, the State,
2                                     Mihaylo - Department of Accounting                              Spring 2012

Department News
                                                                               Inside this issue
      Accounting 201A/201B                                                     Department News
                                                                               Faculty Notes & Awards

        New Pilot Program
                                                                               Alumnus Award               6
                                     enrich and broaden the learning ex-       Publications                8
                                     perience to mirror real world busi-       Teaching Exchange Program 9
                                     ness trends, we have incorporated         Student Events        10 & 11
                                     newly available technologies in the
                                     classroom. Introduced in the Fall
                                                                               Clubs & Community Outreach 12
                                     2011 semester, the pilot program
                                                                               Community Support          13
                                     incorporates three elements:
                                                                               Advisory Board             14
                                      1. Numerous interactive activities       Graduate Programs          15
                                      delivered through an online learn-
                                      ing management system. This as-        ture covering key points of the sub-
                                      pect includes videos, self-            ject matter through the use of short
                                      assessments, homework that is both     demonstration problems.
            Glen Hatton
   Lecturer & co-administrator of the graded online and integrated into an
                                      e-version of the textbook, and port-   This format allows the Department
    New Pilot Program in 201 A/B

                                      able content for use on an iPod or     to provide more opportunities for
             o further our mission of similar device.                        face-to-face instruction than the tra-
             offering exceptional ac-                                        ditional format by including an ac-
             counting educational     2. Weekly lab sessions where           counting tutoring center. The center
             programs, the Depart-    small groups of students meet to       is open five days a week and is
ment introduced a new format for address real world problems pre-            staffed by graduate accounting stu-
both lower division core courses: sented via case studies. This aspect       dents.
ACCT 201A (Financial Account- requires written solutions supported
                                                                             During the Spring 2012 semester,
ing) and ACCT 201B (Managerial by analysis of the current study
                                      topic, and replaces one of the         the new format has expanded from
Accounting.)                                                                 250 to 500 students for each of the
                                      weekly lectures.
The traditional format is fourfold:                                          core courses. Our students will ex-
                                      For example, to practice activity-     perience greater flexibility, enjoy
 1. Two in-class 75 minute lec- based costing, students might utilize        numerous interactive learning aids,
     tures per week.                  a case related to an insurance com-    and get a taste of the real world.
 2. A hardcover textbook as the pany. The selection of cost objects
                                      and drivers results in information
     primary source.
                                      that demonstrates how these selec-
 3. In-class assessments via quiz- tions can dramatically affect costs
     zes and exams.                   assigned to both product lines and
                                      business units. To complete the as-
 4. Manually graded homework. signment, the student group must
This method has produced excel- develop an effective costing method
lent results; however, it does not on their own — and justify it in a
bring all potential learning tools    report based upon their analysis.
to bear. As our primary goal is to   3. Attend one weekly in-class lec-
                                    Mihaylo - Department of Accounting                         Spring 2012   3

Department News
 ACCT 307 Accounting Information Systems
In Fall 2011 the Department implemented a team teaching approach in ACCT 307 - Accounting
Information Systems (AIS). The Accounting Department is excited about its prospects.

The Team Teaching model generates benefits that:

1.   Provide both a standard curriculum and syllabus in AIS for all accounting
     students and faculty.

2.   Allow faculty to focus on teaching the area of specialized knowledge
     they possess within AIS.

3.   Reduce the number of computer programs discussed in order to delve
     deeply into specific concepts.
                                                                                       Dr. Gerry Grant
4.   Increase faculty collegiality as professors work together to teach sections      AIS Team Teacher

     of AIS.

5.   Streamline assessment for accreditation in all major areas of AIS, including hands-on project imple-
     mentation of AIS concepts.

6.   Standardize the number of students taught by each faculty member.

7.   Encourage the AIS team to work together, sharing assignments, knowledge, and teaching styles to
     improve the overall quality of instruction.

8.   Bring innovative teaching techniques to a traditional program.

9.   Provide a model for other courses in accounting.

10. Enhance The Department of Accounting’s reputation as we institute cutting-edge methodologies.

                               “The purpose of Team Teaching is to leverage faculty’s
                               expertise to deliver high quality instruction.
                                   Judging by students’ grades, we have taken a step in the
                                   right direction.”

                                       —Dr. Wei Jiang

       Dr. Wei Jiang
     AIS Team Teacher
4                                     Mihaylo - Department of Accounting                             Spring 2012

Department News

                                                       The 10th Annual SEC Financial Reporting Conference
was a tremendous success! Facilitated by CSUF’s own Dr. Vivek Mande, the conference hosted speakers from
auditing firms, the SEC, FASB, and the PCAOB. Topics included convergence with IFRS, emerging tax
issues, fraud, mergers and acquisitions, potential changes to the lessee/lessor model, foreign income taxes,
and revenue recognition.

 Speaker Spotlights           The 10th Annual SEC Financial Reporting Conference

           Jay Hanson                Ken Harvey                 Amy Hawkes                 Joseph Ucuzoglu

    Jay Hanson was ap-        Ken Harvey is an inter-    Amy Hawkes is a part-       Joseph Ucuzoglu is cur-
    pointed by the Securi-    national tax partner in    ner in Ernst & Young’s      rently a partner in the
    ties and Exchange         KPMG’s West Coast          Fraud Investigation &       National Office – Ac-
    Commission to be a        practice. He possesses     Dispute Services. She       counting Consultation
    member of the Public      more than 20 years of      focuses on forensic ac-     Group of Deloitte &
    Company Accounting        international tax advi-    counting, financial         Touche, LLP. He con-
    Oversight Board in        sory experience. Focus-    fraud, accounting mal-      sults with engagement
    January, 2011. He has     ing on high technology     practice, and litigation    teams on accounting
    worked at McGladrey       financial services and     support matters. With       and SEC reporting mat-
    & Pullen for over 30      consumer products, he      more than 18 years of       ters. His expertise spans
    years, served as a mem-   is a frequent speaker on   experience, she is highly   stock-based compensa-
    ber of the Emerging Is-   U.S. and international     skilled within complex      tion, revenue recogni-
    sues Task Force of the    tax-related topics         accounting, auditing,       tion, consolidations,
    Financial Accounting      across the Pacific re-     financial reporting, and    business combinations,
    Standards Board, and      gion. Ken is a Certified   SEC matters. Amy spent      and income taxes. He
    sits on the Financial     Public Accountant and      several years with the      has spoken to numerous
    Reporting Executive       a member of the            U.S. SEC’s division of      audiences on a variety
    Committee of the          AICPA, the California      enforcement leading in-     of accounting and finan-
    American Institute of     Society of CPA’s, and      vestigations related to     cial reporting topics. He
    Certified Public Ac-      the International Fiscal   financial fraud and in-     attended USC and is a
    countants.                Association.               sider trading.              member of AICPA.
                                   Mihaylo - Department of Accounting                         Spring 2012    5

Faculty Notes
We are excited! Four new faculty joined CSUF Fall 2011!

                       Dr. Sumantra                                 Dr. Jianxin
                       “Chakra”                                       “James”
                       Chakravarty                                        Gong
                        Dr. Sumantra “Chakra”         Dr. Jianxin “James” Gong
                        C ha kra va rt y j oi ne d    joined CSUF as an Associate
                        CSUF as an Associate          Professor of Accounting. Dr.
 Professor of Accounting. Holding two PhDs —          Gong is dedicated to academic and professional
 one in Physics from the University of Minne-         success and gives his time generously to meet stu-
 sota and one in Accounting from Purdue Uni-          dents’ needs. At the University of Illinois, Dr.
 versity — Dr. Chakravarty is an exceptional          Gong focused on conceptual accounting issues
 addition to our faculty. He was recognized by        and was recognized twice as a “Teacher of Excel-
 Purdue University for his exemplary success in       lence.” He received his PhD from the University
 teaching Introductory Financial Accounting and       of Southern California. He is an outstanding addi-
 his skills in research. He is enthusiastic about     tion to our faculty. Enthusiastic about teaching, he
 empowering our students to achieve both aca-         also shares the Department’s goal of advancing
 demic and professional success.                      student professional success.

                       Mr.                                              Dr. I-Ling
                       Walied                                           “Sophia”
                       Keshk                                                 Wang
                       Mr. Walied Keshk joined        Dr. I-Ling “Sophia” Wang
                       CSUF as a Lecturer of          joined CSUF as an Assistant
                       Accounting. Currently in       Professor of Accounting
 the doctoral program at the University of Illi-      immediately after earning her PhD from the Uni-
 nois, he has completed its Graduate Teacher          versity of Illinois Urbana-Champaign in 2011.
 Certificate program and earned remarkable            Her combination of extensive research, effective
 teaching ratings. He is committed to staying         communication skills, and impressive collegiality
 abreast of current research in order to conduct      are a perfect fit for the Department of Account-
 his own. Mr. Keshk is a valued colleague who         ing. Her interpersonal skills are impressive; Dr.
 interacts decidedly well with faculty and stu-       Wang interacts equally well with students, profes-
 dents. The professionalism Mr. Keshk brings to       sionals, and academics. Dr. Wang is an unparal-
 the classroom is a model for our students.           leled example of professionalism for our students.

                      The Department of Accounting welcomes you aboard!
6                                      Mihaylo - Department of Accounting                            Spring 2012

    Alumnus Award and Faculty Notes
      Department of Accounting Outstanding Alumnus 2011

                                           Barry Gershenovitz
             We are pleased to announce Barry Gershenovitz as CSUF’s 2011 outstanding Alumnus!

                          Barry is a leader in developing and implementing strategic tax services for emerging
                          growth companies. As a tax partner for Ernst & Young, LLP, he carries significant
                          responsibility as the tax principal for West Sub-area growth markets.

                          For more than 25 years, Barry has concentrated on tax compliance and tax planning
                          in industries such as manufacturing, distribution, health sciences, technology and
                          communications. Barry also has extensive experience with private companies in the
                          area of accounting for income taxes.

                          Barry received his Bachelor’s degree in Accounting from Cal State Fullerton, and
                          earned his Master’s degree in Taxation at Golden Gate University.

    As our alumnus, Barry has given back to the University by serving as an adjunct Professor at CSUF. Barry
    has taught ACCT 572 — Seminar in Taxation of Corporations and Shareholders. Barry is a member of
    CSUF’s Department of Accounting Advisory Board. He has given back directly to students by presenting
    at the Accounting Society’s and Beta Alpha Psi’s speaker meetings and as Professor for a Day.

    Barry has been a generous donor to CSUF, supporting key priorities such as scholarships, research, and the
    professional development of our students. We are proud to count Barry as a CSUF alum!

                      Dr. Stephen Wheeler, Visiting Distinguished Professor, is currently tenured at the
                      University of the Pacific. Dr. Wheeler is teaching at Cal State Fullerton this Spring. We
                      are proud to add Dr. Wheeler to our faculty.

                      His academic record is impressive. At Cal State Sacramento, Dr. Wheeler earned Bache-
                      lor’s of Mathematics and a Master’s in Accounting. He earned his Doctorate in Account-
                      ing at Arizona State University. Dr. Wheeler has published more than 20 scholarly
                      research articles and made more than 30 academic presentations. His professional career
                      is equally notable, including working at Ernst & Young; as a Partner at his own firm,
                      Nicholson, Watson & Wheeler, CPAs; and teaching at numerous universities.

        His presence on campus and in the classroom provides students a model of professional success.
                               Mihaylo - Department of Accounting                 Spring 2012   7

Faculty Awards

                                                                    Dr. Mahmood Hassan
                                                                        Department of
                                  Dr. Vivek Mande                         Accounting
                                      White & Nelson                  2011 Service Award
 Dr. Gerry Grant                        Accounting
  Ernst & Young, LLP                  Professor Award
Faculty Fellowship Award
       Presented by:
    Jon Smith, CPA
  Ernst & Young, LLP

                                                                     Dr. Myungsoo Son
                                    Dr. Fatima Alali                  Ernst & Young, LLP
                                    Moss Adams, LLP                 Faculty Fellowship Award
  Dr. Andrew Luzi                 Faculty Research Award                  Presented by:
  Ernst & Young, LLP                                                    Jon Smith, CPA
                                        Presented by:
Excellence in Teaching Award                                          Ernst & Young, LLP
                                  Corinne Baughman, CPA
       Presented by:                 Moss Adams, LLP
    Jon Smith, CPA
  Ernst & Young, LLP
8                                               Mihaylo - Department of Accounting                Spring 2012

                            Selected Publications
     Fatima Alali
“Audit Fees and Discretionary Accruals: Compensation Structure Effect,”
Managerial Audit Journal vol. 26, Issue No. 2, 90-113, 2011.

“Earnings Versus Capital Ratios Management: Role of Bank Types and SFAS 114,”
Journal of Review & Quantitative Finance & Accounting vol. 36, Issue No.1, 105-132.

“International Financial Reporting Standards: Credible and Reliable? An Overview,”

    James J. Gong
“CEO Incentives and Earnings Prediction,”
has been accepted for publication in Review of Quantitative Finance and Accounting.

     Gerry Grant
“Creating XBRL Instance Documents with Rivet's Dragon Tag Software,”
Accounting Educators Journal vol. XX, Issue 2010, 135-156.

“The Strategy Audit,”
Internal Auditor vol. LXVIII:VI, 37-40.

“Internal Controls and Fraud Prevention,”
Internal Auditing vol. 26, Issue No. 2, 3-12.

    Mohsen Sharifi
“Internal Auditing Education Partnership (IAEP): An Essential Response to IA's Role in Corporate Governance,”
Journal of Internal Audit vol. 26, Issue No. 4, 17-24.

“Creating XBRL Instance Documents with Rivet's Dragon Tag Software,”
Accounting Educators Journals vol. XX, Issue No. 2010, 135-156.

“A Survey of Students’ Attitude and Perceptions of an Internal Audit Career,”
Journal of Internal Audit vol. 25, Issue No. 5, 28-35.

    Myungsoo Son
“Cross-listing and Earnings Management Surrounding SOX,”
Journal of Global Business & Finance Review vol. 15, Issue No. 2, 90-107.

“The Impact of Financial Restatements on Audit Fees: Consideration of Restatement Severity,”
International Review of Accounting, Banking & Finance vol. 2, Issue No. 4, 1-22.

“A Study of Audit Delays as a Determinant of Audit Fees in the Post-SOX Period,”
Yonsei Business Review vol. 47, Issue No. 1, 1-20.

“Corporate Governance Characteristics of Firms with Option Backdating,”
Quarterly Journal of Finance & Accounting vol. 49, 41-62.

    Kathleen Wright
“California NOLs: Confusing and Complex, but Coming Back in 2012,”
State Tax Notes.
“Designing Your Own Tax Formula: The Single-Sales-Factor Election,”
State Tax Notes.
                                                    Mihaylo - Department of Accounting                                Spring 2012         9

Teaching Exchange Program: Vietnam

                                             his past summer, two of our faculty members—Dr. Chavis and Mr. Ku-
                                             ritzky—were fortunate to participate in the teaching exchange program in
                                             Vietnam. The Foreign Trade University (FTU) hosted the program; it is
                                             located in Vietnam’s capital, Hanoi. FTU is the country’s premier univer-
                                  sity and accepts only the top ten percent of students nationally. The CSUF exchange
                                  program requires further examination for admission. The students are young, many
                                  just out of military service, and are bright and eager to learn.
                                  Our faculty stayed in the historic old city within walking distance of a lake and nu-
                                  merous restaurants serving local and international cuisines. Classes were held Mon-
                                  day through Thursday, providing ample time for Chavis and Kuritzky to explore the
 Dr. Robert Mead (Econ. Dept.)    country. Highlights included a train ride to northwest China for scenic hiking through
  and Mr. Neil Kuritzky (Acct.
 Dept.) at the Hanoi Waterfront
                                  the valleys and exploring Ha Long Bay, which is a UNESCO World Heritage Site.
The accounting systems used in Vietnam are similar to those of Europe. They follow the International Finan-
cial Reporting System (IFRS) now used by 106 countries (not including the U.S.). Because the Vietnamese
economy centers on international trade, their financial accounting curriculum includes heavy coverage of com-
mercial activities such as invoicing, credit terms, and letters of credit. Other local universities generally divide
accounting among three classes where we (and the FTU program) divide it among only two: financial and
managerial. Both faculty members thoroughly enjoyed their experience in Vietnam.

                  Dr. Chavis with Vietnamese university students              The Foreign Trade University, Trường Đại học Ngoại Thương

  Visiting Scholar
                                  Mr. Myung Jun “Frank” Oh is the Accounting Depart-
                                  ment’s research and visiting scholar. In addition to earning a
                                  Bachelor’s of Law and Master’s in Tax Administration from
                                  Kunkuk University, in Seoul, Korea, he has worked in several
                                  tax offices. Most recently he was employed with the International Taxation
                                  Bureau of National Tax Service. Mr. Oh is very excited to be a part of the CSUF
                                  Department of Accounting.
10                                               Mihaylo - Department of Accounting                                     Spring 2012

Student Events
        Commencement Exercises, Spring 2011

           housands of students joined in commencement ceremonies, cheered on by families and friends.
           Among them were the future of the Accounting profession. Ranging from the Undergraduate,
           MSA, MST and MBA with Accounting concentration programs, 670 Accounting students enjoyed
           the commencement ceremony. Keynote speakers included Tommy Lasorda, former Dodgers man-
ager, and Regina E. Dugan, director of the Defense Advanced Research Project Agency.

                    Dean’s Honor List, Spring 2011
A reception was held on Wednesday, October 12, 2011 to recognize students on the Dean’s Honor List for
Spring 2011. The honorees, who, in the words of Dean Puri, “represent the caliber of student that the Mihaylo
College is proud to call its own,” included 129 students with declared accounting majors.

       Eun Young Kim, Accounting Major with Dean Anil Puri               Gracia Manopo, Accounting Major with Dean Anil Puri
                                                          Mihaylo - Department of Accounting                               Spring 2012   11

Student Events
                                                        Meet the Firms
                                                                                                      Save the Date!
                                                                                                     The 11th Annual
                                                                                                   Financial Reporting
     Both students and accounting professionals gathered to mingle at Fall 2011 Meet the Firms
                                                                                                 When: Friday, Sept. 21, 2012
The Fall 2011 Meet the Firms Event Was a Great Success
                                                                                                 Where: Hyatt Regency, Irvine
CSUF Accounting Society and Beta Alpha Psi proudly presented
the largest networking opportunity of the semester for students                                                 Register at:
and professionals in the accounting community. On Thursday,                            
September 29, 2011, at the Hilton Hotel in Costa Mesa, thirty-nine                                                 before
firms and 350 students met and mingled at this very popular event.                                             July 13, 2012
                                                                                                         to receive a reduced rate.

     BAP Speaker Meetings
                                                                                                        Fall 2011
                                                                                                   Golf Tournament -
                                                                                                       a Success!

  L to R : Charles Chang, Nihar Barbahyat, Mariam Pessiam, Owen Long
        Presenter: Holger Erchinger, KPMG, Audit Partner (in New York)

Beta Alpha Psi’s weekly meetings host guest speakers from pub-                                   The Fall 2011 Golf Tournament, hosted
                                                                                                 by Beta Alpha Psi, teed off on the morn-
lic accounting firms, government institutions, and private compa-
                                                                                                 ing of October 14th, 2011. More than 25
nies. Presenters cover a wide variety of topics including advice                                 students and staff from various account-
for students going through the recruiting process and audit and                                  ing firms brought their clubs and had a
tax career opportunities within their firms. These events provide                                good time. Thanks to all the volunteers
students with excellent professional networking opportunities.                                   who made this event possible!
12                                               Mihaylo - Department of Accounting                                        Spring 2012

Clubs and Community Outreach
                                                                            Beta Alpha Psi Outreach
                                                                   The Delta Beta Chapter of Beta Alpha Psi (BAP)
                                                                   strives to connect scholarly success with profession-
                                                                   alism, ethics, and positive community relations.
                                                                   They again earned Superior Status in 2012.
                                                                   With more than 60 active members in the Fall 2011
                                                                   semester, BAP reached out to the community in mul-
                                                                   tiple ways. One highly successful endeavor was to
                                                                   participate in beach clean-up efforts in several com-
                                                                   munities in Long Beach. BAP’s contributions have
                                                                   helped make our beaches safer and more sanitary.
          L to R—Preeti Tilive, Briana Than, and Amy Liu           Email for more information.
Accounting Society Reorganizes Group
Cal State Fullerton’s Accounting Society (AS) now
includes special interest organizations. The goal is to
offer a comprehensive collection of Accounting spe-
cialties and provide students access to professionals
engaged in specialty Accounting activities.
New groups within AS include the Association of Cer-
tified Fraud Examiners, Institute of Internal Auditors,
Institute for Management Accountants, Information
Systems Audit and Control Association, and Associa-
tion of Latino Professionals in Finance and Account-
ing. Each group holds a monthly speaker meeting.
                                                                    L to R— Christina Mouratidou, Cinthia Santamaria, and Marjorie Blanco
Contact AS at to get involved.

     Volunteer Income Tax Assistance (VITA)
                                                                                      On Thursday, October 27, 2011 the
                                                                                      VITA program hosted the first orien-
                                                                                      tation for the Spring 2012 income tax
                                                                                      season. Guest presenters from the In-
                                                                                      ternal Revenue Service and California
                                                                                      Franchise Tax Board provided an
                                                                                      overview of changes in tax laws and
                                                                                      requirements for volunteers.
                                                                                      More in-depth training sessions were
                                                                                      held throughout the Spring 2012
                                   Mihaylo - Department of Accounting                        Spring 2012   13

Community Support

                     We Need Your Help!
 Dear CSUF Alumni,

 Thank you for all the support you have given to The Department of Accounting. Your generosity
 enables us both to continue to offer scholarships to our students, to provide resources to honor our
 students and faculty, and to continue to offer a cutting edge curriculum. I want to share with you
 our current funding priorities within The Department of Accounting’s mission:

          Scholarships                  Research                  Professional Development

                         School of Accounting             Faculty Fellowships

 Please consider donating today to sustain Orange County’s leading accounting educational program.
 Your contribution will immediately support The Department of Accounting’s key priorities.

 For your convenience, we can provide you three methods to make your donation.

    Give Online at with a credit or debit card.

    Write a Check made payable to “CSF Philanthropic Foundation,” and mail to:
               Department of Accounting
               Steven G. Mihaylo Hall
               P.O. Box 6848
               Fullerton, CA 92834-6848

    Contact by phone or email Betty Chavis at 657-278-2225 or

 Only through your support are we able to continue offering a full range of Professional Development,
 Alumni Support Activities, and Scholarships to our students.

 Thank you for your generosity!

       Your support makes the difference!
14                          Mihaylo - Department of Accounting                    Spring 2012

Advisory Board
                        Department of Accounting
                            Advisory Board
     Sally Anderson, CPA                          Mark Krikorian, CPA
     Business and Financial Consulting            Vice President & Controller
                                                  Western Financial Center
                                                  AmerisourceBergen Corporation
     Corinne Baughman, CPA
     Partner, Moss Adams, LLP
                                                  Vivek Mande, Director
                                                  Center for Corporate
     Betty Chavis, Chair                          Reporting & Governance
     Department of Accounting
                                                  Vicky McLeod
     Jonathan Fergione                            Dept. Coordinator
     Graduate Student – MS Taxation               Department of Accounting

                                                  Wayne R. Pinnell, CPA
     Barry Gershenovitz, CPA                      Managing Partner
     Partner, Ernst & Young, LLP                  Haskell & White LLP

     Kenneth W. Guchereau, CPA                    Verne Wagner
     President Guchereau Company                  CSUF Alum

     Victor K. Hausmaninger, CPA                  Neal West, CPA, CMA
                                                  V.P. and Chief Accounting Officer
     HBLA Certified Public Accountants, Inc.
                                                  Kaiser Aluminum

     Gaurav Kapoor, CPA                           Gary E. Wilson, CPA
     Senior Manager                               Partner, PricewaterhouseCoopers,
     Ernst & Young, LLP
Mihaylo - Department of Accounting   Spring 2012   15
16                                            Mi ha yl o - Department of Accounting                                Spring 2012

              Department of Accounting
              Mihaylo College of Business and Economics

800 N. State College Blvd.
SGMH 4313
Fullerton, CA 92831
Phone: 657-278-2225
Fax: 657-278-4518

                         Department of
                          Mi h a y l o C ol l e ge of B u s i n e s s a n d E c on omi c s   Cal State Fullerton

By o ering high quality accounting educational programs relevant to a diverse group of undergraduate and
graduate students, the Department of Accounting recognizes its role in society by assisting students as they
prepare for successful careers in the accounting profession. The Department of Accounting strives to advance
accounting education and knowledge through basic, applied, and pedagogical research and other scholarly
activities and to promote valuable associations with business and professional communities.

 Accreditation signi es a rigorous course of study, a well-quali ed faculty, high standards for students, access to
current technology, and an extensive library system. The Department of Accounting at California State University,
Fullerton is a separately accredited entity within the Mihaylo College of Business and Economics, which is among
only 10 percent of business schools worldwide and 28 percent of those nationwide to have earned AACSB accreditation.

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